Sharing an Internet Connection

I’m trying to set-up an internet connection whereby a Windows 95 workstation accesses the internet via a Linux server connected thru Ethernet.
The Linux server’s connection to the internet seems to be fine. Whereas my Win 95 workstation is able to resolve domain names to IP addresses via the network (thru Ping-ing), my ping packets are not received back.

IP Gateway settings on the Win 95 are set to be the Linux server’s IP address. I haven’t set up any firewall on the Linux machine yet.

Any suggestions?